DIVISION OF HORTICULTURE 505 



SESSIONAL PAPER No. 16 



A MONTHLY EXPENSE SHEET FOE DISTRIBUTION AMONG FARMERS 



In order to place in the hands of the orchardist and fruit gjower throughout 

 Canada a simple system of recording the costs of growing different crops, an expense 

 sheet has been prepared by this Division, a copy of which will be found on the 

 accompanying page. 



These sheets are for recording a monthly statement of manual and horse labour 

 expended on the different operations in connection with fruit growing. Room is also 

 given for recording the amount and cost of materials used, 



Ih the form on the accompanying page will be noticed thirty-one columns. 

 These are for recording the number of hours that the men and horses expend on the 

 different operations day by day. To the right is a column marked " total hours for 

 month." In this should be recorded the total number of hours spent on each 

 operation. Multiply this by the value of the labour per hour and put the resulting 

 figure opposite the operation in question, but under the column marked cost of 

 '' Labour and Materials." 



This principle should be followed in regard to the materials, recording the kind 

 and amount used and date when used, if wished, placing the value in the last column. 

 When all items are entered, by adding them up one gets the total expenditure for the 

 month. 



These sheets will be sent free to any grower, upon application to the Dominion 

 Horticulturist, Dominion Experimental Farm, Ottawa, Ont. 



Ottawa. 



